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Amended Rule 89(5) which denies the benefit of refund of unutilized input tax credit is illegal.

Shanti Prime Publication Pvt. Ltd.

Refund of unutilized tax credit—In the instant case, challenge of petitioner is with respect to Rule 89(5) of the Central Goods and Services Tax Rules, 2017 as amended vide Notification No. 21/2018-Central Tax dated 18.4.2018 and Notification No.26/2018-Central Tax dated 13.6.2018 to the extent that the said provision denies grant of refund of unutilized tax credit in respect of tax paid on input services is ultra vires to the Constitution of India.

Held that—We are inclined to issue Notice returnable on 10.10.2018 - there shall be ad-interim relief as prayed for in para 17(D) meaning thereby the impugned demand notice dated 21.6.2018 and its operation and implementation is stayed hereby.[SHREE RAMA NEWSPRINT LIMITED THROUGH EXECUTIVE DIRECTOR SIDDHARTH GANPATRAJ CHOWDHURY VERSUS UNION OF INDIA THROUGH SECRETARY] [GUJARAT HIGH COURT][2018] 4 TAXLOK.COM 103 (Guj)